Articles by this Author
Income Tax
Income Tax
Higher interest rate on unsecured loan taken for commercial expediency is admissible
Income Tax
Income Tax
Revisional jurisdiction u/s 263 duly invoked as AO failed to examine issue of purchase of land
Income Tax
Income Tax
Assessment order passed u/s 143(3) beyond time limit prescribed u/s 153 is time barred
Income Tax
Income Tax
Source of cash deposit not satisfactorily explained hence addition u/s 69 sustained
Corporate Law
Corporate Law
State failed to take steps for recovery of dues hence recourse to HPLR Act not sustainable
Service Tax
Service Tax
CENVAT Credit of only service element available under works contract
Goods and Services Tax
Goods and Services Tax
Department directed to issue ‘C forms’ for inter-sate purchase of High Speed Diesel Oil
Service Tax
Service Tax
Service tax not payable on assisting registration of vehicles with RTO
Goods and Services Tax
Goods and Services Tax
Mere transfer of right to use any goods or transfer of goods to be used in works not amounts to ‘sale’
Service Tax
Service Tax
Deposit insurance activity of DICGC falls within ambit of ‘General Insurance Business’
Custom Duty
Custom Duty
Customs: Re-valuation of goods without rejection of transaction value is invalid
Corporate Law
Corporate Law
Order attaching accounts u/s 5 of PML Act unsustainable as passed without recording reasons
Income Tax
Income Tax
Foreign tax credit against form 67 filed before completion of assessment is duly allowable
Income Tax
Income Tax
